The Amicus Curiae (Friend of the Court Legal Brief) filed by the Watchtower Bible and Tract Society (Jehovah's Witnesses) in June 1989 re: a Supreme Court case between Jimmy Swaggart Ministries and the State of California. At issue was whether religious materials distributed by a ministry could be taxed. The Supreme Court ruled against Swaggart stating that such materials could be taxed. In 1990, the Watchtower Society stopped asking for a fixed donation price for literature distributed and began offering all materials on a voluntary donation basis. Supreme Court legal briefs are public domain items.
Tranquility Base Two
December 25, 2013
Watchtower Amicus Curiae Jimmy Swaggart: Opinion
It is not difficult to determine the difference between Commercial Enterprise and Religious Devotion just because the Product or Service Delivered is clearly of a Religious nature. Jehovah's Witnesses, now well over one million active Publishers in the United States alone, outnumber the 600,000 paid Catholic Clergy in the same country, for example. Still, Jehovah's Witnesses today, without a single exception, happily and freely offer themselves as Christian Ministers to anyone anywhere to willingly comfort people where they are at any convenient time possible free of charge. Full Time Ministers and Traveling ministers receive a modest reimbursement for their reasonable expenses away from home. All Donations support this Worldwide Work locally, nationally and internationally. It is unfair at best to characterize any exchange of fiat currency or reimbursements voluntarily for their Product or Service as a Recognized Religion to be in any way a Commercial Enterprise.